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All Journal Journal of Economic, Bussines and Accounting (COSTING) Atma Jaya Accounting Reseach (AJAR) Jurnal Proaksi International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Atestasi : Jurnal Ilmiah Akuntansi
Rustan Rustan
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Several Factors Affecting Audit Judgment with Moral Reasoning Moderation Rustan Rustan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.169

Abstract

The purpose of this study is to analyze and examine the effect on audit judgment of self-efficacy, obedience pressure, and moral reasoning. The purpose of this study is to analyze and examine the relationship between self-efficacy and obedience pressure using audit judgment as a moderator. The study population consisted of auditors employed by BPK RI Representatives in South Sulawesi Province who had audited local government financial reports for a period of more than five years. The total population is 52 auditors, and because the population is less than 100, the sample is determined using the census method. We gathered data for this study by sending questionnaires to all respondents. The Partial Least Squares (PLS) method was used to analyze the data. The findings indicated that self-efficacy, obedience, and moral reasoning all influenced audit judgment positively and significantly. Additionally, moral reasoning is incapable of moderating the relationship between self-efficacy and audit judgment; similarly, the moral sense is incapable of moderating the relationship between compliance pressure and audit judgment.
Transformasi Audit Keuangan Berbasis Digital Dalam Penguatan Tata Kelola Keuangan Dan Financial Sustainability UMKM Dan Koperasi Nurjanna Nurjanna; Rustan Rustan; Andi Arifwangsa Adiningrat; Sitti Mukarramah; Sitti Zulaeha
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.10034

Abstract

Transformasi digital menjadi tuntutan strategis bagi Usaha Mikro, Kecil, dan Menengah (UMKM) serta koperasi dalam menghadapi dinamika ekonomi yang semakin kompleks. Namun, pada praktiknya, banyak UMKM dan koperasi di Kota Makassar masih menghadapi permasalahan dalam tata kelola keuangan dan audit yang ditandai dengan pencatatan manual, lemahnya pengendalian internal, serta rendahnya kualitas laporan keuangan. Kondisi tersebut berdampak pada keterbatasan akses pembiayaan dan rendahnya keberlanjutan finansial usaha. Penelitian ini bertujuan untuk menganalisis transformasi audit keuangan berbasis digital dalam memperkuat tata kelola keuangan dan meningkatkan financial sustainability UMKM dan koperasi di Kota Makassar. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap pengelola UMKM, pengurus koperasi, auditor, serta pendamping UMKM. Hasil penelitian menunjukkan bahwa penerapan audit keuangan berbasis digital mampu meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan, serta memperkuat proses pengambilan keputusan usaha. Meskipun demikian, implementasi audit digital masih menghadapi hambatan berupa keterbatasan literasi digital, infrastruktur teknologi, dan resistensi terhadap perubahan. Secara keseluruhan, transformasi audit keuangan berbasis digital berkontribusi positif terhadap penguatan tata kelola keuangan dan keberlanjutan finansial UMKM dan koperasi, sehingga memerlukan dukungan pelatihan, pendampingan, dan kebijakan yang berkelanjutan
Co-Authors Adindah Novihartina Jafar Adindah Novihartina Jafar Adiningrat, Andi Arifwangsa Agus Setiono Alfiana Asdi Asdi Funco Tanipu hamkah hamkah Hamzah, Pratiwi Idrawahyuni Idrawahyuni Iwan S Seber Muh. Rum Muhe, Arniati Nur Ismi Barda Nurjanna Nurjanna Sahari Sahari Sheila Kusumaningrum Sitti Mukarramah Sitti Zulaeha Syamsuddin Syamsuddin Ummu Kalsum Yuyu Ruhayu